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Internal Control Framework Research For Education Foundation In Chinese Universities

Posted on:2016-03-20Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y HuFull Text:PDF
GTID:2297330476951928Subject:Public management
Abstract/Summary:PDF Full Text Request
Our Education Development Foundation, by the Ministry of Education, Ministry of Finance supported the launch, reported to the State Council approved the establishment of a national education system, public foundations. University Education Foundation ’s mission is to undertake education welfare, social resources through fund-raising activities will be together, and then provide feedback on the way educational services school or community organizations through their support for poor students in universities, research funding, school infrastructure construction of the development of education has played an important role in particular. Education Foundation of university started late, with little experience, can learn from foreign experience program is relatively low, the internal governance mechanisms Higher Education Foundation defects, resulting in the emergence of a number such as " misappropriation door" in the community, "fake donation gate " and " false door " and other negative events, which seriously hampered the healthy development of the Higher Education this context to study how to improve the internal control system of Higher Education Foundation has theoretical and practical significance.The first part of this article to introduce the university education foundation is introduced at the beginning of the relevant theoretical basis. First of all to the University Education Foundation’s meaning, types, sources and characteristics do define a basic. Secondly, analyzing the core business of university education foundation, again on a few risks in university education foundation, such as investment risk, financial risk and supervision risk are described.The second part of the article about internal control theory analysis of university education foundation. elaborated the university education foundation and objectives of internal control, and the establishment of principles, and finally puts forward the elements of internal control.The third part of the article for internal control and risk analysis on the real case of university education fund will occur, thus put forward the establishment and improvement of the university education fund will need to establish and improve the internal control.The fourth part of the article proposed our country higher education foundation framework of internal control system construction optimization countermeasures. On the five elements of internal control are control environment, risk assessment, control activities, information and communication, internal oversight to carry out detailed analysis.The fifth part of the article proposed the university education foundation of the internal control framework of conclusions and policy recommendations, in order to internal control of colleges and universities education foundation more perfect and perfect.
Keywords/Search Tags:Higher Education Foundation, Internal Controls, Framework Design
PDF Full Text Request
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